构建科学合理的资源税费项目体系研究  

The Research on Construction of Scientific and Reasonable Resource Taxation Project System

作　　者：潘修中[1] 

机构地区：[1]扬州大学商学院

出　　处：《新疆社会科学》2016年第5期19-24,共6页Social Sciences in Xinjiang

基　　金：国家民委基金资助项目"资源税改革与民族地区发展研究"(2014-GM-072);扬州大学校人文社科基金"预算超收超支:原因分析与对策研究"(206510428)的阶段性研究成果

摘　　要：我国资源税费改革要重新梳理国家或政府与纳税人在资源收益上的分配关系,设置科学合理的税费项目体系是首要的任务。但是,现行资源税费改革重在资源税改革和清理一些不当收费项目,对建立科学合理的税费体系尚未形成系统的思路。文章从资源税费项目设置需要注意的三个问题着手,借鉴国外资源税费体系的特点,提出科学规范的资源税费体系应当具备的特征,并对重塑我国资源税费体系提出针对性建议。The primary reform task of resource taxation is reframe the benefit distribution relation between government and taxpayers,build a scientific and reasonable system of taxation project.But the reform of current resource tax pays more attention on cleaning up some improper charging projects,rather than set up formation of scientific and reasonable systematic thinking.This article puts forward characteristics of the scientific and standardized system on resource taxes,recommends to reshape the resources tax and fee system in China by three necessary issues and to use the international characteristics of the system as reference.

关 键 词：资源税费 征收依据 征收环节 征收意图 

分 类 号：F812.42[经济管理—财政学]